Allowance for Doubtful Accounts has a debit balance of $1,459 at the end of the year (before adjustment), and an analysis of customers' accounts indicates uncollectible receivables of $12,799, Which of the following entries records the proper adjustment for bad debt expense? On, debit Allowance for Doubtful Accounts, $11,340, credit Bad Debt Expense, $11,340 Ob, debit Allowance for Doubtful Accounts, $14,258, credit Bad Debt Expense, $14,258 Oc. debit Bad Debt Expense, $11,340, credit Allowance for Doubtful Accounts, $11,340 Od, debit Bad Debt Expense, $14.258: credit Allowance for Doubtful Accounts, $14,258 V